Maine Income Tax Calculator
Figure basis: Official Maine Revenue ServicesMaine income tax is calculated on your taxable income after deductions and exemptions. This calculator estimates your Maine state income tax liability for the current tax year. Enter your annual gross income, choose your filing status (single, married filing jointly, married filing separately, or head of household), and add any pre-tax deductions to see your estimated state tax, effective tax rate, and marginal bracket. Results update in real time as you adjust your inputs. The calculator covers Maine state income tax only; federal income tax, FICA payroll taxes, and any local income taxes your city or county imposes are separate. All rates and brackets are sourced directly from Maine Revenue Services and are verified for the current tax year. Use this tool alongside the federal income tax calculator to see your combined total tax liability. Effective rate and marginal rate are both shown so you can evaluate the impact of additional income, filing status changes, or increased pre-tax contributions to a 401(k) or similar plan.
Maine uses graduated income tax brackets. A single filer earning $60,000 owes $2,729.88 in state income tax, an effective rate of 4.55% and a marginal rate of 6.75%. Enter your own income and filing status below.
Bracket breakdown
| Income range | Rate | Tax in bracket |
|---|
How Maine income tax works
Maine imposes a graduated income tax under Maine Revised Statutes Title 36, section 5111, with statutory rates of 5.8%, 6.75% and 7.15% for tax years beginning after 2015. The top marginal rate is 7.15% and there is no high-income or capital-gains surcharge. Capital gains are taxed as ordinary income at these graduated rates. Your result updates the page link, so you can copy a permalink to any calculation.
taxable income = gross income - standard deduction
state income tax = sum of (income in each bracket x bracket rate / 100)
effective rate = state income tax / gross income x 100
marginal rate = rate of the highest bracket reached
Maine income tax brackets (2026)
The table below shows the Maine graduated income tax brackets for single filers, as published by the Maine Revenue Services and verified Jul 18, 2026. Thresholds for other filing statuses may differ; use the calculator above to select your status.
| Income range | Rate | Source |
|---|---|---|
| $0.00 to $27,399.00 | 5.8% | Maine Revenue Services |
| $27,401.00 to $64,849.00 | 6.75% | Maine Revenue Services |
| Over $64,851.00 | 7.15% | Maine Revenue Services |
Maine indexes almost everything and keeps its own rulebook
Maine runs a graduated income tax with three statutory rates, 5.8%, 6.75% and 7.15%, under Title 36 5111. What sets Maine apart from many states is how much of the system moves with inflation. Maine applies its own annual cost-of-living adjustment (1.279 for the 2026 tax year) to the bracket thresholds, the standard deduction and the personal exemption, so the dollar figures shift every January rather than staying frozen for years.
For 2026 a single filer pays 5.8% on the first $27,400 of taxable income, 6.75% up to $64,850, and 7.15% above that. Married couples filing jointly get wider bands, reaching the 7.15% rate only above $129,750. Maine sets its own standard deduction rather than copying the federal figure: $15,700 for single filers, $31,400 for joint filers and $23,550 for head of household, on top of a $5,300 personal exemption per taxpayer.
Two Maine-specific rules often surprise filers. The state has its own individual Alternative Minimum Tax under Title 36 5203-C, calculated separately and owed when it exceeds the regular tax. And Maine offers a deduction for Social Security benefits, but it phases out as income rises, so lower-income retirees may owe little or no Maine tax on those benefits while higher earners lose the break entirely.
Maine income tax: frequently asked questions
How much is the Maine income tax on a $60,000 salary?
A single filer earning $60,000 a year in Maine has a taxable income of $44,300.00 after the standard deduction. The computed state income tax is $2,729.88, an effective rate of 4.55%. Enter your own income above for an exact figure.
What is the Maine state income tax rate?
Maine has graduated income tax brackets. The marginal rate depends on your taxable income and filing status. For a single filer earning $60,000 the marginal rate is 6.75%.
What filing statuses does Maine income tax apply to?
Maine income tax applies to single filers, married couples filing jointly, head of household filers and married couples filing separately. Bracket thresholds and standard deductions may differ by filing status.
What are Maine's 2026 income tax brackets and rates?
Maine has graduated rates of 5.8%, 6.75% and 7.15% for 2026. Single filers pay 5.8% on the first $27,400, 6.75% on $27,400 to $64,850, and 7.15% above $64,850. Married-filing-jointly thresholds are $54,850 and $129,750. The top marginal rate is 7.15%; there is no high-income surcharge. Maine adjusts these thresholds annually for inflation. Authority: Maine Revenue Services, Maine Revised Statutes Title 36 5111.
Does Maine have an Alternative Minimum Tax (AMT)?
Yes, Maine has its own individual Alternative Minimum Tax. Maine's AMT is calculated separately from regular Maine income tax and applies if it exceeds the regular tax amount. Maine's AMT conforms in large part to the federal AMT framework but uses Maine-specific rates and exemptions. Taxpayers with significant preference items or deductions should calculate both their regular Maine tax and their Maine AMT to determine which applies. See Maine Revised Statutes Title 36 5203-C.
Can Maine residents deduct Social Security income?
Maine allows a deduction for Social Security benefits that are included in federal adjusted gross income. However, the deduction phases out for higher-income taxpayers. For 2026, the deduction is available in full for Maine AGI below certain thresholds and is reduced or eliminated as income rises. Lower-income retirees may pay little or no Maine income tax on their Social Security benefits. Maine Revenue Services publishes the current phase-out thresholds in its annual instruction booklets.
What is Maine's standard deduction for 2026?
For 2026, Maine's standard deduction is $15,700 for single filers and married filing separately, $31,400 for married filing jointly, and $23,550 for head of household. Maine sets these amounts using its own annual cost-of-living adjustment rather than simply matching the federal figures. Maine also allows a $5,300 personal exemption per taxpayer (and for a spouse if married filing jointly), plus additional standard deduction amounts for taxpayers who are 65 or older or blind. Maine Revised Statutes Title 36 5124-C and 5126-A.
Official sources
- Maine income tax rates (tax year 2026): Maine Revenue Services, as at Jul 18, 2026.
Reviewed by the CalculatorHub team, edited by James Graham, 11 June 2026. See our methodology. General information, not financial or tax advice.